Ionchúiseamh 2010

The Director of Corporate Enforcement v Brian Byrne

22 June 2010

Details of Defendant:                                                                                                                            Brian Byrne

62 Rossmore Park, Newtownmountkennedy, County Wicklow.

Wicklow District Court

District Judge Connellan

Alleged Offences:
Contrary to Section 187 (1) of the Companies Act 1990, Mr. Byrne, carrying on business under the name and style of Byrne and Associates, acted as auditor of seven companies when not qualified to do so. A total of nine charges were before the Court relating to Mr. Byrne having acted as auditor for one financial year in the case of five of the companies and for two financial years in the case of two other companies.

On a plea of guilty, the Court convicted the defendant on seven of the charges, pursuant to Section 187 (6) and (9) of the Companies Act 1990 and imposed fines of €500 in respect of the each of the seven charges, totaling €3,500. The remaining two charges were taken into consideration by the Court.

Frequently Asked Questions

ODCE encourages the public to visit the extended FAQs (frequently asked questions) for information before contacting the Office.

Ceisteanna a Fiafraítear go Minic

Spreagann OSFC an pobal cuairt a thabhairt ar na CFManna (ceisteanna a fiafraítear go minic) arna leathnú le haghaidh eolas roimh theagmháil a dhéanamh leis an oifig.

Nochtadh – faisnéid neamh-airgeadais


Éilítear ar chuideachtaí mhóra a bpolasaí ar ábhair neamh-airgeadais a nochtadh  agus a fhoilsiú gach bliain aigeadais.

Disclosure - Non Financial Information

Large -  companies, groups and undertakings are required to ​​​​​disclose and publish their policies on non-financial matters each financial year.